Updated Return During Scrutiny Invalid; ITAT Grants Relief Only for Limited Verification

Abhinandan Shanthinath Saligrama Vs DCIT (ITAT Bangalore) Updated Return During Scrutiny Invalid; ITAT Grants Relief Only for Limited Verification In this case, the assessee’s return was selected for scrutiny due to a high refund claim, but he failed to respond to notices, leading to a best judgment assessment under section 144. The AO made additions including ₹18.55 lakh as unexplained bank credits under section 69A and disallowed excess salary and Chapter VI-A deductions. Although the assessee later filed an updated return admitting higher income and correcting wrongful claims (HRA, LTC,...